Information Letters
Instructions: More Information:

An information letter provides general statements of well-defined law without applying them to a specific set of facts. They are furnished by the IRS National Office in response to requests for general information by taxpayers, by congress-persons on behalf of constituents, or by congress-persons on their own behalf.

More about Information Letters

NOTE: Information letters are advisory only and have no binding effect on the IRS.

  1. Enter a term in the Find Box.
  2. Select a category (column heading) in the drop down.
  3. Click Find.
Find Help

251 - 300 of 2,945 files Show per page:  25 50 100 200 « Previous | 2 3 4 5 6 7 8 9 10 11 | Next » 
Number Not sorted Help on Number UILC Sorted Descending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2000-0184 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 07/26/2012
2003-0121 7701.21-05 First-Year Election 07/27/2012
2014-0033 7701.21-00; 877.00-00; 877A.00-00 Definition of Resident Alien; Expatriation to Avoid Tax; Mark-to-Market Regime for Expatriation 10/03/2014
2003-0249 7701.21.00 Definition of Resident Alien 07/27/2012
2015-0039 7701.03-08 Ordinary Trusts 01/05/2016
2009-0214 7701.02-00 Partnerships v. Associations 07/27/2012
2005-0192 7701.02-00 Partnerships v. Associations 07/27/2012
2010-0220 7701.00-00 Definitions 07/28/2012
2010-0047 7701.00-00 Definitions 07/29/2012
2006-0031 7701.00-00 Definitions 07/27/2012
2005-0188 7701.00-00 Definitions 07/23/2012
2005-0183 7701.00-00 Definitions 07/29/2012
2005-0098 7701.00-00 Definitions 07/27/2012
2005-0047 7701.00-00 Definitions 07/28/2012
2005-0025 7701.00-00 Definitions 07/23/2012
2003-0247 7701.00-00 Definitions 07/27/2012
2000-0238 7701.00-00 Definitions 07/23/2012
2000-0158 7701.00-00 Definitions 07/23/2012
2016-0041 761.01-00 Partnership 06/28/2016
2010-0154 754.02-00; 9100.15-00 Timeliness of Election; Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/27/2012
2003-0038 752.02-00 Decrease in Partner's Liabilities 07/27/2012
2007-0016 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 07/27/2012
2004-0055 7508.00-00 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 07/29/2012
2004-0087 7436.00-00 Proceedings for Determination of Employment Status 07/29/2012
2006-0012 74.00-00 Prizes and Awards 07/28/2012
2000-0226 72.17-01 Annuities: Endowment and Life Insurance (Included v. Not Included 07/27/2012
2001-0121 72.07-02 Annuities: Endowment and Life Insurance (Included v. Not Included in G... 07/27/2012
2002-0069 72.02-00 Investment in Contract 07/27/2012
2004-0160 71.11-00 Payments to Third Parties 07/27/2012
2001-0290 71.00-00 Index Number: 215.00-00 Alimony--Separate Maintenance Payments 2001-0290 Alimony, etc., Payments 07/27/2012
2014-0009 71.00-00 Alimony--Separate Maintenance Payments 03/31/2014
2014-0007 71.00-00 Alimony--Separate Maintenance Payments 03/31/2014
2001-0280 702.04-00 Investment Clubs 07/25/2012
2001-0279 702.04-00 Investment Clubs 07/27/2012
2001-0067 701.00-00 Partners,Not Partnerships,Subject to Tax;U.S.Trade or Business 07/27/2012
2001-0245 6724.00-00 Waiver; Definitions and Special Rules 07/26/2012
2015-0044 671.02-00 Persons Treated as Grantors 01/05/2016
2015-0018 671.02-00 Persons Treated as Grantors 07/06/2015
2009-0120 671.02-00 Persons Treated as Grantors 07/28/2012
2015-0028 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/29/2015
2015-0027 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 10/02/2015
2006-0056 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 07/25/2012
2006-0048 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners; Power to Revoke 07/25/2012
2002-0039 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 07/26/2012
2001-0266 67.00-00 213.05-01 2-Percent Floor on Miscellaneous Itemized Deductions 2001-0266 Travel 07/27/2012
2002-0130 6655.04-02 Time For Payment 07/29/2012
2010-0049 6655.01-00 Failure to Pay Estimated Tax 07/26/2012
2005-0084 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 07/29/2012
2004-0121 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 07/24/2012
2001-0235 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 07/27/2012

« Previous | 2 3 4 5 6 7 8 9 10 11 | Next » 
Official Adobe Website
Get Adobe ® Reader